Cigarette & Tobacco Products Internet Program
The Board of Equalization has implemented the Cigarette and Tobacco Product Internet Program to collect the California state excise taxes and use taxes from California consumers purchasing untaxed cigarettes and/or tobacco products from out-of-state Internet retailers, and/or by way of mail or telephone, for self-consumption in California.
Information About
Forms and Publications
- Cigarette and Tobacco Products Excise Tax Return, form BOE-501-CI
- Cigarette and Tobacco Products Use Tax Return, form BOE-501-UI
- Cigarette and Tobacco Products Tax, Publication No. 93
Resources
Related Web Sites
- Cigarette and Tobacco Products Taxes
- Sales and Use Tax in California
- Cigarette and Tobacco Products Licensing Act of 2003
Contact Us
If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088
Telephone 800-400-7115
(TTY: 711)
Email Your Tax Questions